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OK SB1123
Bill
Status
2/3/2025
Primary Sponsor
Lisa Standridge
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AI Summary
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Amends 68 O.S. 2021, Section 2702 to create exceptions to requirements that the Oklahoma Tax Commission place municipal tax collections into specific accounts or deem funds held in trust.
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Authorizes the Attorney General to determine whether a municipality is a "sanctuary city" by obstructing federal immigration enforcement, aiding violations of immigration law, or declaring itself a sanctuary city based on investigation or information from federal or state law enforcement.
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Requires the Attorney General to notify the Oklahoma Tax Commission if a municipality is determined to be a sanctuary city, at which point all sales and lodging taxes collected must be placed in a special agency account rather than distributed normally.
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Provides that tax collections are released from the special account and distributed according to normal procedures once the Attorney General notifies the Commission that the municipality is no longer taking sanctuary city actions.
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Becomes effective November 1, 2025.
Legislative Description
Municipal taxation; requiring the withholding of municipal collections upon determination the municipality is obstructing enforcement of immigration law. Effective date.
Last Action
Second Reading referred to Judiciary Committee then to Revenue and Taxation Committee
2/4/2025